Non-resident contractors tax (NRCT)
The 92-day rule for employees
Any amount earned by a non-resident employee for services performed in New Zealand is exempt income under section CW 19(1) of the Income Tax Act 2007 if all the following criteria are met the:
- employee is a non-resident for New Zealand tax purposes
- employee's visit did not exceed a period of 92 days
- employee has not been present in New Zealand for a period or periods exceeding an aggregate of 92 days during that income year
- employee's income earned in New Zealand is subject to tax in the employee's country of residence
- employer is not resident in New Zealand
- employee is not a public entertainer as defined in CW 19(2).
Note: If section CW 19(1) of the Income Tax Act 2007 does not apply to treat the employees gross income as exempt income, relief may still be available under a double tax agreement.
Find out more
The Non-resident Contractors Team can help you with information about DTAs.
You can contact them at:
Non-resident Contractors Team
Inland Revenue
PO Box 2198
Wellington 6140
New Zealand
Phone: 64 4 890 3056
Fax: 64 4 890 4510
Email nr.contractors@ird.govt.nz
Other pages in: Non-resident contractors tax (NRCT)
- General information for non-resident contractors
- Background and legislation
- Types and definitions of contracts
- Exemption and special tax rate certificates
- Accounting for tax on schedular payments
- Non-resident contractor's tax obligations as an employer
- Double tax agreements - the 183-day rule
- Applications and enquiries
- Non-resident contractors' tax - examples
Date published: 25 Jan 2011
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